4. 1. William and Carla file a joint tax return. Carla earned $27,500 during the year, while William attended law school full-time for 9 months and earned no income. They paid $3,500 for the care of their 3-year-old child, Carl. 2. Raymond and Michele file a joint tax return. Raymond earned $83,000 during the year, while Michele earned $139,000 for the year from a part-time job. They paid $17,000 for the care of their two children under age 13. $ 3. Beth is a single taxpayer who has two dependent children under age 5. Beth earned $425,500 in wages during the year and paid $26,700 for the care of her children.